{"id":5251,"date":"2024-10-21T00:00:00","date_gmt":"2024-10-21T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/facultades-de-la-inspeccion\/"},"modified":"2024-10-21T00:00:00","modified_gmt":"2024-10-21T00:00:00","slug":"facultades-de-la-inspeccion","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/facultades-de-la-inspeccion\/","title":{"rendered":"Facultades de la Inspecci\u00f3n"},"content":{"rendered":"<p>Si la Inspecci\u00f3n de Hacienda se presenta en su empresa con la intenci\u00f3n de acceder a sus dependencias, usted \u2013como administrador o representante\u2013 tiene un deber gen\u00e9rico de colaboraci\u00f3n. No obstante, el acceso no es ilimitado:<\/p>\n<ul>\n<li>Si el inspector s\u00f3lo presenta la autorizaci\u00f3n del delegado de Hacienda, podr\u00e1 negarle el acceso a las dependencias que se consideran \u201cdomicilio constitucionalmente protegido\u201d. En el \u00e1mbito de la empresa se consideran \u201cdomicilio constitucionalmente protegido\u201d aquellas dependencias que constituyen el centro de direcci\u00f3n o bien que sirven para la custodia de documentos o soportes preservados frente a terceros (contabilidad, libros registro, ordenadores que sirven para dirigir la empresa&#8230;).<\/li>\n<li>Para acceder al \u201cdomicilio constitucionalmente protegido\u201d el inspector debe exhibir una\u00a0 autorizaci\u00f3n judicial.<\/li>\n<\/ul>\n<p>Una vez que el inspector haya accedido a las dependencias de su empresa \u2013ya sea con su consentimiento, con autorizaci\u00f3n del delegado o con autorizaci\u00f3n judicial\u2013, indique a sus empleados y directivos que colaboren con \u00e9l: que le faciliten la documentaci\u00f3n que les solicite, que lo ayuden a abrir los ordenadores, a localizar archivos, etc. No obstante, ind\u00edqueles tambi\u00e9n que no contesten al inspector preguntas sobre sus funciones u otros aspectos de la empresa, y menos a\u00fan que admitan ser interrogados.<\/p>\n<p>Seg\u00fan los tribunales, en estos registros \u2013en los que Hacienda puede llevar a cabo un examen de libros y registros de contabilidad, soportes inform\u00e1ticos, contratos, facturas y otra documentaci\u00f3n con relevancia tributaria\u2013, el deber de colaboraci\u00f3n de la empresa no habilita a la Inspecci\u00f3n para llevar a cabo interrogatorios. Si Hacienda quiere entrevistar a sus empleados o directivos, debe citarlos adecuadamente.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le asistir\u00e1n en caso de que su empresa sea objeto de una inspecci\u00f3n tributaria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si la Inspecci&oacute;n de Hacienda se presenta en su empresa con la intenci&oacute;n de acceder a sus dependencias, usted &ndash;como administrador o representante&ndash; tiene un deber gen&eacute;rico de colaboraci&oacute;n. No obstante, el acceso no es ilimitado: Si el inspector s&oacute;lo presenta la autorizaci&oacute;n del delegado de Hacienda, podr&aacute; negarle el acceso a las dependencias que [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5252,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facultades de la Inspecci\u00f3n | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/facultades-de-la-inspeccion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facultades de la Inspecci\u00f3n | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si la Inspecci&oacute;n de Hacienda se presenta en su empresa con la intenci&oacute;n de acceder a sus dependencias, usted &ndash;como administrador o representante&ndash; tiene un deber gen&eacute;rico de colaboraci&oacute;n. 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